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  1. Public Acceptability and Land Value Taxation

    An Experimental Economics Investigation
    Documentos de trabajo
    Enero 2017
    Joshua M. Duke and Tianhang Gao

    This research seeks to use economic experiments to investigate how different property tax institutions affect homeowners’ investment behavior and whether land value taxation (LVT) is acceptable...

  2. Towards Property Tax Compliance

    A Case Study of Attitudes Toward Paying Property Taxes in Jamaica
    Documentos de trabajo
    Diciembre 2016
    Tina M. F. Beale, Rochelle A. Channer Miller, Amani Ishemo, and Cadien A. Murray-Stuart

    Jamaica’s property tax compliance rate has consistently been described as “low,” “dismal,” and “inadequate.” Its performance is of utmost importance to the...

  3. Annotated Bibliography on Land Value Taxation and Value Capture 2007–2013

    Documentos de trabajo
    Noviembre 2015
    Jeffrey I. Chapman

    This annotated bibliography comprises over 490 citations to literature on land value taxation and value capture techniques published between 2007 and 2013. This working paper builds on previous work...

  4. La base suelo del impuesto predial en Mexicali, B. C., 1990–2010

    Documentos de trabajo
    Julio 2014
    Ismael López Padilla and Salvador Gómez Rocha

    A partir de las ideas que Henry George expone en su libro, “Progreso y Miseria”, publicado en 1879, desde el enfoque de la economía diversos autores argumentan sobre la introducción de un impuesto...

  5. Evidence on the Distributional Effects and Administrative Feasibility of a Land Value Tax

    Who Wins, Who Loses, and Can It Happen?
    Documentos de trabajo
    Junio 2009
    Elizabeth Plummer

    This study examines how replacing a uniform property tax with a land value tax would shift the tax burden. Most empirical studies that examine land value tax focus on the land value tax’s...

  6. Biases in Analysis of Split-Rate Property Tax Reforms

    Hawaii’s Experience 1963-1979
    Documentos de trabajo
    Marzo 2009
    Sally Kwak

    Some localities levy split-rate property taxes, with one rate on land and another on improvements. Simple economic theory suggests this type of tax increases land use efficiency while reducing sprawl...

  7. The Land Tax Is Pretty Neutral

    Documentos de trabajo
    Septiembre 2008
    N. Edward Coulson and Herman Li

    The inelastic supply of land suggests that taxation of land might be neutral. Feldstein (1977) suggests otherwise, in that taxation reduces risk, and this may raise demand among risk-averse lenders....

  8. Land Value Taxation

    An Annotated Bibliography
    Documentos de trabajo
    Febrero 2008
    Kent R. Grote and Richard F. Dye

    This paper lists over 350 books, articles, and papers on land value taxation with annotations.

  9. Further Development and Practical Application of Market-Based Land Mass Appraisal On-Line System for Land Taxation

    Documentos de trabajo
    Enero 2008
    Arturas Kaklauskas, Arvydas Bagdonavicius and Albina Aleksiene

    Multiple Criteria Value Model was developed. Analysis of criteria system being used by Lithuanian State Enterprise Centre of Registers for mass valuation of land was performed. Proposal and...

  10. Why So Little Georgism in America?

    Using the Pennsylvania Case Files to Understand the Slow, Uneven Progress of Land Value Taxation
    Documentos de trabajo
    Julio 2006
    Mark Alan Hughes

    Pennsylvania is the only state government in the U.S. to enable split-rate property taxation among its local governments. Since 1913, Pennsylvania has produced a body of sustained outcomes across 33...

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